Evaluating management control systems Correcting student misconceptions Some accounting students believe number-crunching skills are more important than interpersonal skills or understanding how accounting numbers affect people’s behaviour. Point out that computers can crunch numbers, but they cannot evaluate and choose management control systems. Accountants earn reasonably high salaries because they have the interpersonal and analytical skills necessary to evaluate and implement accounting systems, as well as the ability to interpret outputs of these systems. The behavioural issues covered in this chapter and throughout the text are very relevant to students future careers. Example McDonald’s promotes Q, SC V (quality, service, cleanliness and value) as shared objectives. Top management reinforces the importance of these objectives by designing the performance evaluation system around these four dimensions.
